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of <h1>Income Tax Rules Amended: 'Unauthorised Colony' Redefined u/r 11UAC, Effective April 1, 2020.</h1> The Income Tax Amendment (6th Amendment), Rules, 2020, issued by the Central Board of Direct Taxes under the Ministry of Finance, amends the Income-tax Rules, 1962. Effective from April 1, 2020, the amendment modifies rule 11UAC by redefining 'unauthorised colony' in accordance with the definition provided in the National Capital Territory of Delhi (Recognition of Property Rights of Residents in Unauthorised Colonies) Act, 2019. This notification is part of ongoing updates to the Income-tax regulations, with the principal rules originally published in 1962 and last amended in February 2020.
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